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Faculty of Management Sciences

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    Strategic management accounting practices between developed and emerging economies using machine learning
    (2022-11-11) Almahairah, Mohammad Salameh; Saroha, Vinod Kumar; Asokan, Anju; Umaeswari, P.; Khan, Javed Akhtar; Lourens, Melanie Elizabeth
    Data's function is changing dramatically, but new technologies like machine learning (ML) is also transforming how we can handle and use the data (AI). Nearly astounding are the changes, their pace and scope, and how they affect practically every facet of daily life, including management accounting of course. In this purview, the term "data" refers to business data in its broadest definition. Computers can now learn from experience much like humans and decision-makers do thanks to machine learning (ML). ML and AI for the management accountants have occasionally been considered in the previous 5 to 10 years, despite the fact that these ideas have been applied for a long time in other company disciplines like banking and logistics. Due to the critical role that management accountants play in an organization's success; this study demonstrates the need for greater research on numerous developing technologies in a timely manner. To make more accurate forecasts and enhance reporting and decisionmaking, many firms must use business intelligence and analytics technologies, machine learning algorithms, and Journal of Pharmaceutical Negative Results ¦ Volume 13 ¦ Special Issue 9 ¦ 2022 6318 the Internet of Things. This study explores the effects of new technology on management accountants' abilities to lead business units to success in international marketplaces. It does so by examining, describing, analyzing, and summarizing some of that research.
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    The integration of general education in the academic programme to enhance the self-efficacy of accounting students at a South African university
    (AMH International Conferences and Seminars Organizing LLC, 2020) Naidoo, Suntharmurthy Kristnasamy; Govender, S.
    The purpose of this paper is to investigate the impact of General Education in enhancing the Self-efficacy of Cost and Management Accounting (CMA) students to assess whether Self-efficacy, is having any positive influence on the students’ academic performance. The research design for this paper was descriptive, longitudinal and a mixed-method approach. The nature of the quasi-experimental approach that was used in the current paper is a non-equivalent pre-test and post-test control group design. The target population was CMA students. A census survey was conducted. Findings, which were analysed with the aid of descriptive statistics, indicate a significant correlation in the post-test (Self-efficacy) scores of the group that undertook the General Education Modules and not the group that did not undertake the General Education Modules. This paper recommends the implementation of General Education skills into the curriculum and a model to measure Self-efficacy of students. Moreover, these skills appear to be very poor amongst current learners and respondents believed that Self-efficacy could have a positive effect on the academic performance of learners.